Manoj Kumar Agarwal , Howrah V. ITO, Ward - 46(2), Kolkata, Kolkata

ITA 1279/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7229 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 11-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MD GYAS UDDIN ADD L
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM] I.T.A NO. 1279/KOL/20 18 ASSESSMENT YEAR : 2012-1 3 MANOJ KUMAR AGARWAL -VS- ITO, WARD-46(2), KO LKATA [PAN: AJHPS 8763 J] (APPELLANT) ( RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : MD. GYAS UDDIN, ADD L. CIT DATE OF HEARING : 13.09.2018 DATE OF PRONOUNCEMENT : 28.09.2018 ORDER 1. THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012- 13 ARISES AGAINST THE CIT(A)-14, KOLKATAS EX PARTE ORDER DATED 31.10.2017 PASSED I N CASE NO. 76/CIT(A)-14/WD- 46(1)/2015-16 UPHOLDING THE ASSESSING OFFICERS ACT ION ADDING SUNDRY DEBTORS AMOUNT OF RS. 2LACS ALLEGEDLY WITHOUT DISPUTING THE SALES, UNDISCLOSED INCOME ON CONTRACTUAL PAYMENT RECEIVED OF RS. 4,52,000/- AND INTEREST ON DEPOSITS AMOUNTING TO RS. 20,248/-; RESPECTIVELY IN ASSESSMENT ORDER DATED 13.03.2015 I NVOLVING PROCEEDINGS U/S 143(3) OF THE ACT. 2. I NOTICE AT THE OUTSET THAT THE INSTANT APPEAL S UFFERS FROM DELAY OF 143 DAYS IN FILING. THE ASSESSEE HAS FILED A SOLEMNLY ATTESTED AFFIDAVI T DATED 11.06.2018 ELABORATING ALL REASONS THEREOF. LEARNED DEPARTMENTAL REPRESENTATIV E IS FAIR ENOUGH IN NOT DISPUTING CORRECTNESS THEREOF. I THUS CONDONE THE DELAY OF 14 3 DAYS IN FILING TO BE NEITHER 2 ITA NO.1279/KOL/2018 MANOJ KUMAR AGARWAL A.YR. 2012-13 2 INTENTIONAL NOR DELIBERATE BUT ATTRIBUTABLE TO COMM UNICATION GAP BETWEEN THE ASSESSEE AND HIS AUDITOR. THE CASE IS NOW TAKEN UP FOR ADJUD ICATION. 3. CASE FILE SUGGESTS THAT THE CIT(A) HAS PASSED HI S LOWER APPELLATE ORDER EX PARTE IN AFFIRMING ALL THE THREE DISALLOWANCES /ADDITIONS. H E ISSUED TWO NOTICES OF HEARING DATED 02.08.2017 AND 28.08.2017. THE ASSESSEE DID NOT APP EAR . THIS MADE HIM TO AFFIRM ALL THE THREE HEADS DISALLOWANCE / ADDITION WITHOUT EVE N CONSIDERING THE RELEVANT DETAILS IN THE LIGHT OF SECTION 250(6) OF THE ACT REQUIRING P OINT OF DETERMINATION AND A DETAILED ADJUDICATION. I THEREFORE RESTORE THE INSTANT APPEA L BACK TO THE CIT(A) FOR FRESH ADJUDICATION AS PER LAW AFTER AFFORDING ADEQUATE OP PORTUNITY OF HEARING TO THE ASSESSEE. 4. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 28.09.2018 SD/- [ S.S.GODARA ] JUDICIAL MEMBER DATED : 28.09.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. RAJESH KUMAR SUHASARIA, S/O KISHAN LAL SUHASARIA , STATION ROAD, P.O.-BARAKAR, BURDWAN-713324 2. ITO, WARD-1(4), ASANSOL, SAHANA APARTMENT, LOWER CHELIDANGA, ASANSOL-713304. 3..C.I.T(A).- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S